CIRD11530 (A): intangibles: FA02 rule: acquired assets flowchart Do not use if any of the exceptions listed in CTA09/S882(6) apply (see CIRD11520)

Acquisition expenditure incurred(^6) by company on or after 1 July 2020(^6)?

- **No**
  - Acquisition expenditure incurred(^6) by company between 1 April 2002 and 30 June 2020(^6)?
    - **No**
    - From unrelated party? CIRD11610
      - **No**
      - Is asset a chargeable intangible asset in the hands of the related party? CIRD11630
        - **No**
        - Asset previously acquired in qualifying(^c) circumstances? CIRD11640
          - **No**
          - Pre-FA02 asset
            - **Yes**
            - Was asset created(^a) (by anybody) on or after 1 April 2002? CIRD11650
              - **Yes**
              - Part 8 asset
                - **Yes**

**Notes:** (a) Apply rules in flowchart (C) to establish if and when an asset is created for purposes of CTA09/Part 8. (b) See flowchart (C) on when expenditure incurred. (c) Broadly, acquired on or after 1 April 2002 from unrelated party. (d) The answer to this question is ‘no’ if an asset is acquired on or after 1 April 2002 without incurring any expenditure.